Submissions from 2008
Analysts' earnings forecasts of Chinese firms : accuracy and determinants, Man Ching, Gladie LUI and Connie SHUM
Ethical climate in Chinese CPA firms, William Eugene SHAFER
Social responsibility, machiavellianism and tax avoidance : a study of Hong Kong tax professionals, William Eugene SHAFER and Richard Stanley SIMMONS
Submissions from 2007
Book-tax differences and tax noncompliance : evidence from a transitional economy, Koon Hung CHAN; Zhenpin, Kenny LIN; and Phyllis L. MO
On the association between changes in corporate ownership and changes in auditor quality in a transitional economy, Koon Hung CHAN; Zhenpin, Kenny LIN; and Fang ZHANG
Values and attitudes toward social and environmental accountability : a study of MBA students, Kyoko FUKUKAWA, William Eugene SHAFER, and Grace Meina LEE
Earnings management : corporate manipulation of tax rate changes?, Zhenpin, Kenny LIN
Tax compliance and audit adjustment : an investigation of the transfer pricing methodologies, Wai Yee, Agnes LO and Man Kong, Raymond WONG
Values and the perceived importance of ethics and social responsibility : the U.S. versus China, William Eugene SHAFER, Kyoko FUKUKAWA, and Grace Meina LEE
Submissions from 2006
內地如何提升會計師行獨立性, Koon Hung CHAN and Zhenpin, Kenny LIN
A political-economic analysis of auditor reporting and auditor switches, Koon Hung CHAN; Zhenpin, Kenny LIN; and Lai Lan, Phyllis MO
Managerial autonomy and tax compliance : an empirical study on international transfer pricing, Koon Hung CHAN; Wai Yee, Agnes LO; and Lai Lan, Phyllis MO
Family ownership, corporate governance, and top executive compensation, Lai Sheung, Suwina CHENG and Michael FIRTH
Vendor certification and appraisal : implications for supplier quality, Iny HWANG; Suresh RADHAKRISHNAN; and Lixin, Nancy SU
Income tax for foreign investment enterprises, Zhenpin, Kenny LIN
The impact of tax holidays on earnings management : an empirical study of corporate reporting behavior in a developing-economy framework, Zhenpin, Kenny LIN
An empirical analysis of book-tax reporting difference and tax noncompliance behavior in China, Zhenpin, Kenny LIN and F. TANG
Reporting intellectual capital flow in technology-based companies : case studies of Canadian wireless technology companies, Wai Cheong, Artie NG
Social paradigms and attitudes toward environmental accountability, William Eugene SHAFER
外商投資企業的法律問題, Chun Yau, Clement SHUM
Does recent empirical evidence support the existence of international corporate tax competition?, Richard Stanley SIMMONS
Submissions from 2005
International transfer pricing in China : post WTO, Koon Hung CHAN and Wai Yee, Agnes LO
Ownership, corporate governance and top management pay in Hong Kong, Lai Sheung, Suwina CHENG and Michael FIRTH
China further clarifies tax rules on representative offices, Zhenpin, Kenny LIN
The impact of tax holidays on earnings management : an empirical study of corporate reporting behaviour in a developing economy framework, Zhenpin, Kenny LIN
內地稅收法規摘要 : 兩則, Zhenpin, Kenny LIN
Analysis of a failed jurisdictional claim : the rhetoric and politics surrounding the AICPA global credential project, William Eugene SHAFER and Yves GENDRON
The growing movement towards green taxes in Hong Kong, Richard Stanley SIMMONS
Earnings management and forecast guidance as mechanisms to meet or beat analysts' earnings forecasts, Lixin, Nancy SU
Submissions from 2004
The influence of management perception of environmental variables on the choice of international transfer-pricing methods, Koon Hung CHAN and Wai Yee, Agnes LO
Evidence from China on the value relevance of operating income vs. below-the-line items, Shimin CHEN and Yuetang WANG
Auditors’ perceptions of responsibilities to detect and report client illegal acts in Canada and the UK : a comparative experiment, Ian A. M. FRASER and Zhenpin, Kenny LIN
China introduces new export tax rebate policy, Zhenpin, Kenny LIN
Qualitative financial statement disclosures : legal and ethical considerations, William Eugene SHAFER
Auditors' willingness to advocate client-preferred accounting principles, William Eugene SHAFER, Alice A. KETCHAND, and Roselyn E. MORRIS
Submissions from 2003
An empirical study on the impact of culture on audit‐detected accounting errors, Koon Hung CHAN; Zhenpin, Kenny LIN; and Lai Lan, Phyllis MO
New tax rules on representative offices in China, Zhenpin, Kenny LIN
The use of analytical procedures by external auditors in Canada, Zhenpin, Kenny LIN and Ian A. M. FRASER
Auditor analytical review judgement : a performance evaluation, Zhenpin, Kenny LIN; Ian A. M. FRASER; and David J. HATHERLY
Tax issues concerning foreign investment in NPL assets in China, Zhenpin, Kenny LIN; Kim Wan, Rebecca LUO; and Wai Yee, Pauline WONG
An empirical study of the impact of changes in ownership structure on audit quality in an emerging stock market, Zhenpin, Kenny LIN and Fang ZHANG
An empirical study of the impact of corporate taxation on the global allocation of foreign direct investment : a broad tax attractiveness index approach, Richard Stanley SIMMONS
Submissions from 2002
The impact of firm characteristics on book-tax-conforming and book-tax-difference audit adjustments, Koon Hung CHAN and Lai Lan, Phyllis MO
Submissions from 2001
Corporate environments and international transfer pricing : an empirical study of China in a developing economy framework, Koon Hung CHAN and Lynne CHOW
Accounting and management controls in the classical Chinese novel : a dream of the red mansions, Koon Hung CHAN; Albert Y. LEW; and Yew Jen, Marian WU TONG
Submissions from 2000
Tax holidays and tax noncompliance : an empirical study of corporate tax audits in China's developing economy, Koon Hung CHAN and Lai Lan, Phyllis MO
International dimensions of income taxation in China : a critique, Zhenpin, Kenny LIN
Auditing standards in China : a comparative analysis with relevant international standards and guidelines, Zhenpin, Kenny LIN and Koon Hung CHAN
An experimental study of auditor analytical review judgements, Zhenpin, Kenny LIN; Ian A. M. FRASER; and David J. HATHERLY
The legal significance of PINs in banking, Chun Yau, Clement SHUM and Sai Hong KO
Submissions from 1999
Income taxation and foreign direct investment in China, Zhenpin, Kenny LIN
Submissions from 1998
International transfer pricing in China, Koon Hung CHAN and Lynne CHOW
Audit scheduling and the control of travel costs using an optimization model for multinational and multinational audits, Koon Hung CHAN, Shui F. LAM, and Shijun CHENG
Ownership effects on audit-detected error characteristics : an empirical study in an emerging economy, Koon Hung CHAN and Lai Lan, Phyllis MO
Oil taxation in China : implications for foreign companies, Zhenpin, Kenny LIN
Chinese contract law, Chun Yau, Clement SHUM
Submissions from 1997
An empirical study of tax audits in China on international transfer pricing, Koon Hung CHAN and Lynne CHOW
International transfer pricing for business operations in China : inducements, regulation and practice, Koon Hung CHAN and Lynne CHOW
An investigation of market response to earnings announcements : multinational firms versus domestic firms, Agnes CHENG, Koon Hung CHAN, and Woody LIAO
An empirical investigation of the use of analytical review by external auditors, Ian A. M. FRASER; David J. HATHERLY; and Zhenpin, Kenny LIN
Submissions from 1996
Estimating accounting errors in audit sampling : extensions and empirical tests of a decomposition approach, Koon Hung CHAN
Citizens' attitudes towards tax evasion in Hong Kong, Richard S. SIMMONS and T. Y. CHENG
Submissions from 1992
Academic achievement and professional examination performance, M. Rai KAPOOR, Koon Hung CHAN, and Herbert L. JENSEN
Submissions from 1986
A decision support system for audit-staff scheduling with precedence constraints and due dates, Koon Hung CHAN and Bajis DODIN
Submissions from 1985
Education of the professional accountant : an empirical study, M. Rai KAPOOR and Koon Hung CHAN
